Supply definition under GST: includes taxable transfers and imports; government may exclude or reclassify transactions.

The provision defines supply to include all forms of supply of goods or services for consideration, import of services, activities without consideration under Schedule I, and items in Schedule II; excludes activities in Schedule III and certain government/public authority activities from being supplies; and empowers the Government, on Council recommendation, to notify transactions as supplies of goods rather than services or vice versa.

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